of August 28, 2025 No. 78
About change of the resolution of the Ministry of Finance of the Republic of Belarus of October 18, 2019 No. 59
Based on part one of Item 3 of article 29 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: No. 56-Z
1. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of October 18, 2019 No. 59 "About quality evaluation of work of auditing organizations, the auditors performing activities as individual entrepreneurs, auditors" the following changes:
"the paragraph of third of part one of Item 5 of Article 5," and "and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585," to exclude from word preamble;
in the Instruction about the principles of implementation by Auditor chamber of external quality evaluation of the work of auditing organizations, the auditors performing activities as individual entrepreneurs approved by this resolution:
third Item 6 to add the paragraph with words "(further - internal regulations of Auditor chamber)";
in part one of Item 9 of the word "shall follow rules of ethics of auditors and accept" shall be replaced with words "provides observance of rules of ethics of auditors and accepts";
in Item 10 of the word "shall observe" to replace with the word "observe";
add Item 15 with part of the following content:
"Unplanned complete (complex) external assessment according to the statement of auditing organization, the auditor - the individual entrepreneur is performed not earlier than in year from the date following date of inclusion of data on auditing organization, the auditor - the individual entrepreneur in the auditor register and not earlier than in six months from the date following date of issue Auditor chamber of the conclusion about quality of work prepared by results of planned or unplanned complete (complex) external assessment.";
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